CHAPTER XXVIII 

CATERING AND VENDING SERVICES

2801. Scope of catering and vending services and arrangements therefore.

(a) Catering and vending services include—

(i) Restaurant;

(ii) Refreshment Rooms, vegetarian and non-vegetarian ;

(iii) Restaurant Dining Buffet cars ; and 

(iv) Other forms of vending, such as, stalls, trolleys, train-side vending, etc.

(b) The catering and vending services are run departmentally or through the agency of contractors appointed by the railway administration for this purpose. No other person should be permitted to hawk or expose for sale any article, whatsoever, on any train, station platform or other railway premises.

2802. (a) The passengers desirous of being served meals, etc., from Restaurants or Refreshment Rooms will advise their requirements to the Guard or Conductor of the train, who should arrange to issue a telegram to the Manager of the concerned Restaurant Refreshment Rooms. Such telegrams should be accepted free of charge and delivered to the addressees promptly.

On sections, where meal-canvassers are appointed, the messages for meals will be issued by them.

(b) Similarly, when the train are running late, or the Restaurant Dining Buffet car is not attached with the scheduled train, or it is detached en route due to unforeseeable circumstances, the Guard should advice the facts to concerned catering units ahead to be prepared to meet the unexpected demands of the passengers.

2803. Attention to cleanliness and hygiene.—It should be ensured that personal supervision is exercised at every level to see that kitchens and other cooking places are kept clean, and the preparation and service of foodstuffs as also beverages are done under hygienic conditions. Further, all refreshment rooms, stalls, etc., and other surroundings must be kept clean and in satisfactory sanitary conditions.

2804. Covering of thalis and trays containing meals.—Every thali or tray containing food must be covered by a separate lightweight aluminium stainless steel thali tray functioning as a cover to avoid contermination of food in the thali tray by the dirty underside of the thali /tray above it. This is especially necessary when meals are served from Restaurants Refreshment Rooms Dining Cars to several passengers at a time in one operation and in the train compartments. When one thali tray is served to a passenger in a train compartment, it may be neatly covered with a suitable napkin or alkathene  polythene cover. At present, the casserole service is very popular.

2805. Staff employed on catering and vending units.—(a) All the persons engaged in the catering and vending services should wear clean and tidy uniforms together with badges and other insignia prescribed by the railway administration. They should behave with the public courteously and civilly and should not take any intoxicant while on duty or while coming for duty.

(b) All the persons engaged in the catering and vending services should be medically examined by a railway doctor in accordance with the instructions in force from time to time to ensure that they are free from contagious and infectious diseases. The medical certificate issued by the doctor in Form Com. V-l, duly completed in all respects, should be mounted on a neat folder and kept readily available for inspection on demand.

(c) The verification of antecedents and character by the police authorities should also be arranged in respect of each person employed in the catering and vending services in accordance with the instructions issued by the railway administration in this behalf.

2806. Quantity and quality of foodstuffs.—(a) The quantity of cooked rice, chapattis, vegetables, etc., served should be according to the standard measurements prescribed by the railway administration. The foodstuffs served must be wholesome and always kept covered against flies, insects and dust.—Stale foodstuffs or over-ripe and unripe fruits and vegetables should not be offered for sale. Articles found unsuitable for human consumption or otherwise injurious for public health should be removed and destroyed immediately. Bottled drinks and canned provisions should be properly labelled so that the brand and origin can be easily ascertained.

(b) Austerity measures or other regulations concerning food as notified from time to time by the Central or State Governments should be strictly complied with.

(c) The sale of beef, ham, pork and alcoholic drinks in the catering and vending establishments is prohibited.

2807. Articles authorized for sale and tariff therefore.—(a) The articles which each catering and vending unit should put up for sale will be prescribed by the railway administration. It should be ensured that only the articles so notified are sold at each such catering and vending unit and that there is no shortage or absence of any one or more of such articles in the catering vending establishment.

(b) Each catering and vending unit will be supplied with a printed tariff indicating the prices of each commodity permitted to be sold at the unit. In the case of fruits stalls and trolleys and other similar units, where it may not be practicable to prescribe the tariff, due to day-to-day fluctuations in rate, the Station Master or any other official may be permitted to revise the prices, whenever necessary and issue the tariff under his own signature. In such cases, the Station Master or other official authorized in this behalf should review the prices prevalent in the market vis-à-vis the tariff at least once a week and revise the tariff, if necessary.

(c) It should be ensured that, the articles are being sold at the rates prescribed in the tariffs and that the passengers are not being overcharged.

2808. Utensils and crockery.—(a) The utensils used in the catering and vending units for storing or cooking edibles should be stainless steel or other material approved by the railway administration. In the case of units catering both vegetarian and non-vegetarian dishes, the utensils and service for vegetarian items must be kept separate from those used for non-vegetarian food.

(b) Sufficient quantity of crockery, glass tumblers, etc., should be available in all the catering and vending units in accordance with the instructions issued from time to time. Unless otherwise authorized by the railway administration, only porcelain cups and saucers of standard sizes should be used for serving tea to passengers, Cups, saucers, crockery, cutlery, etc., should first be cleaned in running water and then disinfected in the manner prescribed for the purpose.

2809. Drinking water.—Adequate supply of clean drinking water should be kept in clean vessels and in a congenial place. Wherever necessary, the water should be boiled and cooled before storing. Ladles should be used for recovering water from the storage puts.

2810. Cooking media.—The edibles should be cooked in vanaspati products, pure ghee or any other edible oil, as may be approved by the railway administration and the cooking media or any other oil that is used should conform to the Prevention of Food Adulteration Act. A notice board indicating the cooking media should be conspicuously exhibited in the concerned catering and vending units.

2811. Vending at night.—Although there is no restriction on venders for hawking at night, it should be ensured that such hawking is done at a subdued voice so as to cause least disturbance to passengers.

2812. Bills.—All the meals, refreshments, etc., taken out from the catering and vending establishments, excluding stalls and train-side vending, should be accompanied by relevant bills, which should be presented to the passengers along with the supplies. Similarly, bills should be issued and presented to passengers for articles served in such establishments.

2813. Display of advertisements, etc.—Any kind of advertisements, pictures, notices or other literature should not be displayed in the catering and vending units without prior approval of the railway administration.

2814. Prohibition of communal distinctions.—The catering and vending units on the railways should cater to the needs of all the passengers irrespective of their caste or community. No sign boards or other notices indicating that the unit caters to a particular caste or community should, therefore, be displayed on or near any of the catering and vending unit.

2815. Bookstalls.—(a) Bookstalls for sale of newspapers, periodicals and other printed literature are provided at certain large stations. The sale of such publications by unauthorized persons on the platforms or other railway premises at any station should not be permitted.

(b) All the books, magazines and other periodicals sold at the bookstall should be stamped with the selling price and the name of the contractor. Sufficient number of books, newspapers, etc., in English, Hindi and regional language should be available for sale at the bookstall at all times. The sale of second-hand books and obscene pictures and literature should not be permitted at the bookstalls.

2816. Supervision and inspection.—(a) The Station Mater, Catering Inspectors and Commercial Inspectors as also Catering and Commercial Officers should give special attention to the inspection and supervision of the catering units coming under their jurisdiction. Railway Officers of all departments have also been advised by the administration to undertake frequent inspections of catering and vending units at convenient intervals.

(b) Inspectors and Officers inspecting the catering and vending services should submit their inspection report to the Chief Divisional Commercial Superintendent, as may be laid down.

2817. The Medical Officers of the railway are authorized to take samples of edibles and beverages from the catering and vending units for chemical analysis. While taking the samples, it should be ensured that the samples are sealed in the presence of the party concerned and that his signature is taken on the packet or other container in which the sample is sealed.

2818. The members of the National Zonal Railway Users Consultative Committees as also of the Catering Committees are entitled, in their advisory capacity, to inspect any catering or vending unit coming within their jurisdiction : full facilities should be afforded to them for such inspections.

2819. Complaints and suggestions.—Complaint and suggestion books should be maintained at all catering and vending units. The procedure regarding the maintenance of these books and the action to be taken on the complaints and suggestions recorded therein has been explained in paras 3026 to 3028.

2820. Supervisory Committee for catering and vending establishments.—In order to have better supervision over catering and vending establishments, Committees consisting of non-official members of the Zonal Railway Users' Consultative Committees and members of other well known important Social Service Organizations are formed by the railway administration. Each member of such a Committee is given a letter of authorization to check the condition of the catering and vending establishments under his/her jurisdiction. Apart from this, members of Zonal or National Railway Users' Consultative Committee are also similarly authorised to inspect catering and vending units.

Contractual Catering and Vending

2821. Appointment of contractors.—Contractors for catering in Refreshment rooms, dining cars, buffet cars, etc., and for vending at stations are appointed by the Chief Commercial Superintendent or by the Divisional Railway Manager, as per extant orders of the Railway Board. Such contractors should be permit-led to operate only after they have fulfilled the conditions set out in the letter of appointment, paid the prescribed security deposit and executed an agreement with the railway administration for the purpose.

2822. A copy of the agreement embodying the terms and conditions of the contract as also the license fee, rent, cess and other charges payable by the contractor will be supplied by the Divisional Office to the Station Master concerned. Where the railway has not provided any building, and the licensee is permitted to erect a structure of his own, the design and other details of the construction, duly certifies by the Engineering Department, will also be supplied to the Station Master.

2823. The Station Master is personally responsible to see that in carrying out his business of catering and vending, the contractor is adhering to the terms and conditions as set out in the agreement. Some of the items generally included in the agreement and meriting attention of the Station Master are—

(i) The contractor, or a duly authorized manager competent to manage and supervise the business, remains present during the working hours of the unit;

(ii) The number of servants employed by the contractor does not exceed the sanctioned number and they are present at train timings;

(iii) An attendance register showing the names of bearers, salesmen and other staff, together with their badge numbers, is maintained by the contractor and attendance of each member of the staff is marked daily;

(iv) A sign board indicating the name of the contractor is displayed the unit;

(v) The contractor complies with the provisions of Payment of Wages Act, Employment or Children Aft, Workmen's Compensation Act and other labour laws in force;

(vi) The workers engaged by the contractor are not being paid less than the contracted wage, which must not be lower than the fair wage.

(vii) The contractor does not sublet either whole or any part of his contract;

(viii) The contractor restricts himself to the accommodation provided by the railway and he does not encroach on the railway or adjacent premises, nor erects any structure without the prior written permission of the competent authority; and

(ix) The contractor is responsible for any damage to the premises or to any railway property in his charge when such damage is caused due to neglect on the part of the contractor or his agent or servant.

2824. Defaults of the contractor or staff employed by him.—(a) Station Master should take immediate cognizance of any serious default committed by a contractor or the staff employed by him and ensure that such defaults are set right wherever possible, and that they do not recur. Whenever necessary, he must report such defaults to appropriate authorities for such action as may be considered necessary. Such defaults may include—

(i) Poor service;

(ii) Non-payment of railway dues; 

(iii) Violation of statutory provisions;

(iv) Employment of unauthorized staff or hawkers;

(v) Failure to get his men medically examined or to gel their antecedents verified as per rules;

(vi) Unauthorized encroachment on railway land; 

(vii) Travelling without a proper pass or a ticket;

(viii) Subletting; 

(ix) Absence for long periods without due permission from the Station Master;

(x) Guilty of insubordination, adulteration of food-stuffs, etc.; and

(xi) Any other faults noticed by the inspecting officials.

(b) If any punitive or disciplinary measure is ordered against the contractor by the appropriate authority and the Station Master is enjoined to enforce the same, he must do so very promptly.

2825. Termination and non-renewal of contracts.— Whenever a contract is terminated at a station, either at the initiative of the administration or at the request of the contractor, or a contract is not renewed after expiry of the agreement, immediate steps should be taken by the Station Master to take over the charge of the contract, on the stipulated date. At the time of taking over charge a complete analysis must be made of the outstanding railway dues or any railway property for which the contractor is liable. The contractor should then be advised of the amount due from him and he should be asked to pay the same in cash. It should be made clear to the contractor that the amount advised to him is subject to verification by the Financial Adviser and Chief Accounts Officer of the railway. Meanwhile, the contractor should be asked to give a "no claim certificate' to the railway. After all these formalities arrangements will be made for refund of the security deposit as per extant orders on the subject.

2826. Responsibility for recovery of railway dues.—(a) The Station Masters are responsible for realizing the licence fee, etc., and fees for vending rights granted. They should draw attention of the contractors towards their responsibility for regular payments of railway dues which should always be done in advance. Water and electric charges where due, should be paid within 7 days of the presentation of the bills. If the bills are not received by the Station Master within the prescribed target date, the same should be called for immediately from the authorities who are responsible for sending such bills.

Frequent delays in payments should be reported to the Divisional Railway Manager concerned for appropriate action being taken against defaulters.

(b) The licence fee and other charges due from the contractors for Restaurant Dining Buffet Cars or a service on a steamer should be collected by the Station Master of the base station of such cars steamer.

(c) The Divisional Commercial Superintendent will also see that no railway dues in respect of any contract at any station are allowed to remain in arrears. The primary responsibility to ensure this will, however, devolve on the Station Master concerned.

2827. (a) The licence fee, other charges, except those referred to in para 2828 below, should be recovered from the contractors before the commencement of the period to which they relate.

(b) If the same contractor is operating contractors at two or more stations, he shall deposit the dues separately at cash such station to which the charges relate : he should not pay the dues at any other station, or in a lump sum for different stations at one station.

2828. (a) In the case of electricity and other similar charges for which the agreement provides for presentation of the bills to the contractor, the amount due should be recovered from the Contractor within seven days of the presentation of the bill or such other period as has been specified in the agreement.

(b) The bills referred to in (a) above will be sent in duplicate by the Divisional Office to the Station Master concerned. On receipt of the bill, the Station

Master should center the same in a register to be maintained for this purpose in the pro forma appearing at Appendix XXVIII/A separately for each category of charge and hand over one copy of the bill to the contractor after obtaining his acknowledgement oil the other copy, which will be filed at the station. When the amount shown in the bill is collected, the date Of collection and the particulars of the relevant cash remittance note will be entered in the register (Appendix XXVIII/A). The particulars of recovery and remittance should also be advised simultaneously to the divisional Office.

2829. The amounts collected from the contractors should be dealt with as 'miscellaneous receipts' vide para 1231, and accounted for as such in the station books and balance sheet.

2830. (a) At all stations, where contractual catering and vending is in force, a register of recovery of licence fee arid other charges due from the contractors should be maintained in form Com./V-3, separately for each catering  vending unit.

(b) At the close of the month, the Station' Master should prepare a statement, in triplicate, by carbon process, showing the details of amount recovered during the month, separately for each catering vending unit, together with the particulars of the cash remittance note under which each such amount was remitted to cash office. After reconciling the totals of the statement with the relevant figures in the daily trains cash book cum summary, one copy of the statement will be sent to the Accounts Office concerned, one copy will be sent to the  Divisional Commercial Superintendent and the third copy retained as station record.

Departmental Catering and Vending

2831. Objectives.—Departmental catering and vending is required to set the standards for the supply of tasty and wholesome food at reasonable prices combined with efficient and courteous service. The catering and vending contractors should also follow and emulate the same standards.

2832. Organization.—The departmental catering is under the administrative control of the Chief Commercial Superintendent. The executive control, except in the matters specifically notified by the railway administration concerned rests with the Chief Commercial Superintendent (Catering) in the Headquarters office, who is responsible for the day-to-day working of the various units on the railway in regard to expenditure, works and other matters relating to their efficient working. On railway, where the control of the pattering units is decentralized, the executive control in the matters referred to above rests with the Divisional Commercial Superintendent.

Note—Unless the contrary is evident from the context, the term 'Chief Commercial Superintendent (Catering) wherever used hereinafter, in this chapter, will mean the 'Divisional Commercial Superintendent' on railways having decentralized control of the catering units.

2833. The day-to-day functioning of the unit is the responsibility of the Manager- Even though this work is not controlled by the Station Master, the latter has to exercise a general supervision with a view to ensuring clean and efficient service to the passengers. He should bring the irregularities noticed by him, as well as his suggestions for improvement, if any, to the notice of the Unit Manager and the Divisional Commercial Superintendent concerned.

2834. Catering Inspectors.—Catering Inspectors are responsible for the general supervision and control over the catering and vending units under their jurisdiction. They should ensure efficient service to the travelling public and should also see that the instructions issued from time to time in regard to the maintenance of accounts and other related matters are correctly understood and carried out by the staff concerned.

2835. Central Storage Depot.—For the sake of economy by bulk purchases, as also to ensure easy availability and uniformity of supplies, a central storage depot is established on each railway. This depot stocks such items of consumable stores as can be stocked without deterioration. These items are normally obtained through contractors appointed by the Headquarters Office. The central storage dent also stocks block stock items procured through the Controller of Stores.

2836. Classification of stores and other materials.— For the purpose of indent and accountal, the stores and materials used in the catering and vending units may be classified in three categories, viz.

(i) tools, plants and other equipment, such as furniture, barrows, trays, racks, almirahs, refrigerators, freezers, stoves and other mechanical and electrical gadgets;

(ii) block stock items, such as crockery, cutlery, napery, utensils, glasswares, etc; and

(iii) consumable articles, such as provisions, ghee, butter, pulses, milk, tinned foodstuffs, etc.

2837. Procurement of tools, plants and other equipment.—(a) The initial supply of all tools, plants and and other equipment required for the new catering units will be arranged by the Chief Commercial Superintendent through the Controller of Stores. Indents for additional items, if and when required, should be submitted by the Unit Manager concerned to the Chief Commercial Superintendent, wherever necessary through the Divisional Commercial Superintendent for arranging the supply.

(b) The indents for replacement of any items of tools, plants and other equipment will be forwarded to the Chief Commercial Superintendent (Catering) for transmission to the Controller of Stores in accordance with the procedure laid down in the Indian Railway Code for the Stores Department and other subsidiary instructions in force from time to time.

(c) The Chief Commercial Superintendent (Catering) may arrange temporary transfer of any item of tools, plants and other equipment from one catering unit to another. All such transfers, which must be restricted to minimum, should be made on proper issue notes in the prescribed form. Except where otherwise permitted by the Chief Commercial Superintendent, the articles so transferred should be returned to the original unit as early as possible.

Similarly, on railways having decentralized control of the catering units, the Divisional Commercial Superintendent may arrange for temporary transfer of tools, plants and other equipment from one catering unit to another within his own Division. Inter-Divisional transfers, in such cases, will require prior approval of the Headquarters Office.

(d) In emergent cases, where the procurement through the Stores Department cannot be resorted to for reasons to be recorded, direct procurement may be arranged by the Chief Commercial Superintendent (Catering), subject to the prior approval of the Chief Commercial Superintendent.

2838. Procurement of block stock items.—As far as possible, the block stock items should be obtained from the central storage depot. In urgent cases, however, the Chief Commercial Superintendent (Catering) permit transfer of these items from one unit to another within his jurisdiction. In extreme cases, the supplies of block stock items may be arranged in any other manner as approved by the Chief Commercial Superintendent.

2839. Procurement of consumable articles.—For the purpose of procurement, the consumable articles are divided in three groups, viz. 

(i)  perishable items,
such as, vegetables, eggs, meat, poultry, fruits, etc.;

(ii) proprietary items, i.e., items which are marketed by reputed firms under specific trade names; and

(iii) other stores which can be stored for a reasonable period, such as, grains, pulses, vanaspati oil, tinned provisions, etc.

2840. (a) The perishable items will be supplied by the approved contractors, wherever appointed, directly to the Unit Managers, who will be responsible to see that the quality supplied is in accordance with the terms of the contract. In the absence of any instructions to the contrary, the payment of the bills of such contractors will be arranged by the authority, who appointed the contractor, in accordance with the terms of the contract (see paras 2848 and 2849 also).

(b) If no contractor has been appointed or the contractor appointed fails to supply the required quality and/or quantity, perishable articles should be purchased locally by the Catering Inspector, if available, or in his absence by the Unit Manager, in accordance with the instructions in force.

2841. The supply of proprietary items should be obtained from the central storage depot or from the approved manufactures having rate contract with the administration. In urgent cases, local purchases may be permitted by the Chief Commercial Superintendent (Catering) in accordance with the instructions in force.

2842. Wheat, rice, atta, sugar, maida and other controlled commodities should, as far as possible, be purchased from the approved fair price shops on the basis of establishment cards issued by the State Government. The procedure for the procurement of other stores which can be stored for a reasonable period will be the same as laid down for proprietary items vide para 2841.

2843. Local purchases.—(a) The local purchases, wherever permissible, should be made at economical and competitive rates subject to quality being maintained. All such purchases should be supported by vouchers in the pro forma appearing at Appendix XXVIII/B. These vouchers should be written in ink, endorsed 'paid from unit earnings imprest and signed by the supplier and the Catering Inspector/Unit Manager making the purchases. Any corrections of alterations in the voucher must be initiated  and dated by the person issuing the same.

(b) The Catering inspector Unit Manager should ensure that the local purchases are made on a realistic basis and that excess purchases, and consequent wastages, are avoided.

2844. Cash imprest.—(a) To enable the Unit Managers to meet with the day-to-day expenses on local purchases and other specified items of incidental charges, such as, cartage, etc. individual railway administrations may sanction a cash imprest for each catering unit depending upon the local conditions obtaining on different sections of the railway. The Unit Managers should maintain a detailed account of the expenses incurred from the imprest cash and submit a copy of the same to the Accounts Office concerned for arranging recoup cat, as notified by the railway administration concerned.

(b) The Unit Managers are forbidden to utilize the cash imprest sanctioned for their unit for any purpose other than that for which it is sanctioned.

2845. Utilization of sale proceeds for local purchases, etc.—(a) When no cash imprest has been sanctioned, or when the imprest on hand is insufficient to meet with the requirements, the Unit Manager may utilize the sale proceeds of his Unit for defraying the expenses on local purchases and other authorized items of expenditure.

(b) Where permitted, the Unit Managers may detain a part of the sale proceeds of the day for payments to be made on the following day towards local purchases and other items of expenditure as authorized by the railway administration. In such cases, names of the units authorized to detain the cash, as also the maximum amount that could be held by them at any time for this purpose, will be notified by individual railway administrations, and action may be taken only in terms of such specific authorization.

Note.—The utilization of sale proceeds of a unit should be resorted to in very rare cases. It the imprest is found to be insufficient at a certain unit, arrangements should be made to enhance the imprest as early as possible to avoid drawing from the sale proceeds.

2846. (a) In all eases of utilization of the imprest cash or of the sale proceeds of the unit for local purchases or other items of expenditure, the Unit Manager should prepare a statement in the proforma appearing at Appendix XXVIII/C. This statement will be prepared, in triplicate, by carbon process, from the relevant vouchers (see para 2843). The date-wise totals of this statement will be carried over to a summary sheet which will be prepared in the pro forma appearing at Appendix XXVIII/D, in triplicate, by carbon process. At the end of the period, or any other interval prescribed for this purpose, a general summary should be prepared in the following form :—
Opening balance............ Total expenditure ........
Cash detained.............. Closing balance ............

Total................                    Total..................

(b) Two copies each of the statement and the summary referred to above will be submitted to the officer controlling the unit along with the relevant vouchers, and the third copy retained as unit record. The controlling officer, after countersigning the summary, will forward one copy each of the statement and the summary to the Accounts Office concerned along with the relevant vouchers received from the unit, retaining the other copy of the statement and summary as record in his office.

2847. Indenting articles from the central storage depot—(a) To facilitate systematic procurement, and to avoid unnecessary storage in the units as also in the central storage depot, the Unit Managers will submit their indents monthly to the central storage depot. These indents should be submitted about a week in advance of the period to which they relate. la the case of urgent requirements, however, the Unit Manager should send the indent to the central storage depot through a special messenger with instructions to collect the stores from the depot and bring the same with him.

(b) Simultaneously with the issue of stores, the central storage depot will prepare an issue note in quintuplicate. The first copy of the issue note will be retained as record in the central storage depot, the second copy will be sent to the Accounts Office concerned directly by the depot, the third, fourth and fifth copies will be sent to the unit concerned along with the stores issued. The receiving unit, after verifying the correctness of the issue note vis-a-vis the second copy will be sent to the Accounts Office record and send one copy each to the Accounts Office concerned and the central storage depot as an acknowledgement for the stores received.

2848. Indenting articles from the approved suppliers.—(.a) Orders on the approved contractors for supply of various items of stores will be placed on a 'purchase order form' in the pro forma appearing at Appendix XXVIII/F., which will be prepared in quadruplicate and signed by the Unit Manager personally. The original copy of the purchase order will be sent to the supplier, the second copy will be submitted to the Accounts Office concerned and the third and fourth copies will be retained by the indenter.

(b) The goods, on receipt from the supplier, will be compared with the purchase order and discrepancy, if any, will be noted over the signature of the indentor on the acknowledgement given to the supplier as also on both the copies of the purchase order retained by indentor. The third copy of the purchase order will thereafter be sent to the Accounts Office concerned and the fourth copy retained as unit record.

2849. Monthly bills of the approved suppliers.—The supplier will prepare a consolidated monthly bill, in triplicate, separately for each type of commodity, indicating thereon the date of supply, quantity supplied, contract rate and the total value of the commodity supplied. The Unit Manager, after verifying the accountal of the billed items in his own records, will certify the bill as correct and return two copies of the bill each marked 'original' and 'duplicate' respectively to the supplier, retaining the third copy as his record. The supplier, will thereafter, submit the original copy of the bill to the appointing authority for arranging payment, as due.

2850. Stock ledgers.—(a) Each Unit Manager will maintain a stock ledger for tools, plants and equipment and other block items under his custody. This ledger should show, on separate pages, the total holdings of each item in the unit. The balances in the ledger can be reduced or increased (as the case may be) when—

(i) materials are received at the unit from any source, whatsoever;

(ii) materials are transferred on proper issue notes Irons the units;

(iii) materials are returned as surplus or obsolete to the stores department;

(iv) responsibility for substantiated shortage has been fixed and action has been taken for recovery of its value; or

(v) when established shortage excesses are noticed during the course of stock verification.

(b) Similarly, a stock ledger for consumable stores will also be maintained by each Unit Manager in the pro forma appearing at Appendix XXVIII/F, showing the quantity of each item of such stores received and issued, as also the balance on hand after each transaction.

2851. Debit register.—(a) Each Unit Manager will maintain a debit register in the pro forma appearing at Appendix XXVIII/G, in which he will post the value of shortages of equipment or raw materials, from day-to-day, indicating the name of the party responsible for each shortage. For this purpose, stock of all equipment and stores which have been taken out for use should be checked daily. In the case of crockery and cutlery, their butler or Head Bearer, or in their absence the seniormost Paid Bearer, should be made responsible to keep an account of all such materials and fix responsibility for their breakage or loss. Similarly, the Head Cook| seniormost Cook should be made responsible for the kitchen equipment. Any loss or breakage noticed should immediately be recorded in the debit register, and steps taken for the realization of the amount due from the person responsible. 

(b) A list of all shortages or breakages during the month should be submitted by each Unit Manager to the Chief Divisional Commercial Superintendent concerned.

2852. Loss due to deterioration of consumable stores.—Any consumable stores rendered unfit for consumption due to long storage or otherwise should be destroyed after obtaining a certificate from the official nominated for this purpose. Such official should certify the specific quantity of the consumable stores rendered unfit for consumption and get the same destroyed in his presence. He will also examine, whether the loss could have been avoided by taking due precautions, and will fix responsibility for the lapses, if any, on the part of the staff resulting in the loss.

After the responsibility has been fixed, and action taken against the defaulter, if any, the loss may be written off under sanction of the competent authority.

2853. Wastage of cooked food-staffs.—A competent Unit Manager will always plan the purchases and production of food-stuffs on the basis of the minimum requirement for the day. With proper planning and suitable storage arrangements, no wastages of food-stuffs should normally occur. Therefore, any wastage, loss or deterioration of food-stuffs, shall have to be explained in detail by the Unit Manager. In the case it is established that such wastage, loss or deterioration occurred due to the circumstances' beyond the control of the Unit Manager, the loss, after being certified by the Catering Inspector, may be written of only under sanction of the authority competent to do so.

2854. Monthly stock checking.—(a) On the last day of each month, the Unit Manager should prepare a statement of consumable stores on hand indicating the balance of quantity and value of each item of the stores as per the stock ledger and as per actual stock on hand on that day. The correctness of this statement will be certified by an official nominated for this purpose by the Accounts Office concerned. In case of a difference between the 'book balance' and 'ground balance' the stock ledgers will be corrected to accord with the ground balance by passing a receipt or issue entry, as the case may be, quoting reference to the relevant statement. The value of shortages, if any, may be recovered from the staff held responsible or written off under sanction of the competent authority depending upon the merits of each case.

(b) The statement referred to in (a) above will be prepared, in triplicate, by carbon process, and each copy will be marked 'Original', 'Duplicate' and Triplicate' respectively. The original and duplicate copies of the statement will be forwarded to the Chief Commercial Superintendent (Catering) after recording the explanations of the staff responsible for the difference between the 'ground balance' and the "book balance' the Chief Commercial Superintendent (Catering) will forward the original copy to the Accounts Office concerned, retaining the duplicate as record in his office.

2855. Verification of block stock items, tools, plants and other equipment on hand.—The verification of block items as also of the tools, plants and other equipment on hand will be arranged by the Headquarters Office in accordance with the provisions of the Indian Railway Code for the Stores Department and other subsidiary instructions in force from time to time.

2856. Accountal of sales.—(a) All meals, refreshments, etc., sold by the departmental catering and vending units, excluding stalls and train-side vending, will be covered by a cash memo showing the units of various items sold and the value thereof. The cash memo are printed and supplied in a book form. They are serially machine numbered in sets of three foils each, to be written with the aid of double sided carbon paper. The first foil is 'Record' and should be retained at the unit, the second foil is for 'Accounts' and should be submitted to the Accounts Office concerned, and the third foil is 'Receipt' and should be made over to the customer.

(b) The cash memo books are money value books and should be treated as such for all purposes indent, receipt, custody and issue, as laid down in para 227.

(c) At the end of the day, the total sale proceeds as recorded in the cash mema issued during the day should be summarized in the sales register. This register should be posted, in duplicate, by carbon process, in the pro forma appearing at Appendix XXVIII/H separately for each sub-unit. One copy of the sales register will be submitted to the Accounts Office concerned, along with the 'Accounts' foils of the cash mema it covers, and the other copy retained as unit record.

(d) The total sales of each sub-units as worked out in the sales register, will be collected and posted in the cash book (see para 2864).

2857. Daily abstract of sale proceeds.—Each catering and vending unit will prepare daily, a commodity-wise abstract of sale proceeds indicating the total number of units of each item sold, as per cash memo, as also the amount due at the prescribed rates. The total amount or all items, as worked out in the daily abstracts of sale proceeds, should be recorded with the total amount as per the sale register (see para 2869 also). The daily abstracts of sale proceeds should be posted, in duplicate, by carbon process. One copy of the abstract will be submitted to the Accounts Office concerned and the other copy retained as unit record.

2858. Monthly summary of sale proceeds—(a) At the end of the month, the total number of units sold together with the value thereof, as worked out in the daily abstracts referred to in para 2857, will be posted in the summary of sale proceeds. The disposal of the daily sale proceeds, as entered in the cash book, will also be posted in the summary and the total of its debit and credit sides reconciled.

(b) The monthly summary of sale proceeds should be posted in the pro forma appearing at Appendix XXVIII/J in triplicate, by carbon process. One copy of the summary will be sent to the Chief Commercial Superintendent (Catering) and the Accounts Office concerned, and the third copy retained as unit record.

2859. Production analysis.—The total number of units of each article produced and sold during the day and the ingredients used for the same will be posted daily in the production analysis report in the pro forma appearing at Appendix XXVIII|K. The total number of units of each article sold as, appearing in this report should be reconciled with the relevant figures in the daily abstract of sale proceeds (see para 2857). Similarly, the total quantity of various ingredients used on all the articles produced should be reconciled with the issues recorded in the stock ledger of consumable stores (see para 2850).

At the end of the month, a consolidated production analysis report should be prepared and submitted to the Accounts Office concerned.

2860. Commission vendors and bearers.—In order to keep down the staff costs, as also to give incentive for boosting the sales, vendors and bearers are appointed on commission or salary-cum-commission basis. Before appointment, such vendors and bearers are required to execute an agreement on the prescribed form and deposit a security, which is refundable or termination of their services after deducting the amount, if any, outstanding against them.

2861. Sale through commission vendors.—(a) The commodities issued to the commission vendors will be indicated in the 'commission vendors account' in the proforma appearing at Appendix XXVIII/L, which will be prepared, in triplicate, by carbon process. At the end of the day, the sale proceeds will be collected from the vendors concerned and a cash memo issued for the amount collected. Separate cash memo books should be maintained for this purpose. After recording the particulars of the relevant cash memo on all the three copies of the commission vendors accounts, one copy will be made over to the vendor, one copy will be sent to the Accounts Office concerned and the third copy retained as unit record.

(b) The commission earned by the vendors will be paid to them in accordance with their agreement. Detailed instructions for maintenance of record, preparation and submission of bills and the procedure for payment of the commission charges will be issued separately by each railway administration.

2862. Sale through commission bearers.—(a) Separate cash mema books should be maintained in each sub-unit for sale through bearers appointed on commission and salary basis. Similarly, separate sales, register (see para 2856) should be prepared for the sales through commission bearers and those appointed on salary basis.

(b) Commission earned by the bearers will be paid to them in accordance with an agreement they entered into with the administration. Detailed instructions regarding preparation of bills, etc., will be issued separately by each railway administration.

2863. Sales tax.—The Sales tax, wherever leviable, should be collected at the prescribed rates and shown separately on the cash memo and other books and documents. The total amount of sales tax during the day will be remitted under a separate entry in the miscellaneous cash transmit note (see paras 1230—1231). Detailed instructions in respect of accountal of sales tax and submission of relevant returns will be issued separately by each railway administration.

2864. Cash book.—Each catering and vending unit will maintain a cash book in the pro forma appearing at Appendix XXVIII/M. All cash receipts, as well as disbursement there from, during the day will be recorded in the cash book and the net amount will be made over to the Station Master daily along with a miscellaneous receipts transmit note (see paras.1230— 1231).

2865. Profit and loss account.—Each catering and vending unit will prepare monthly, a profit and loss account in the pro forma appearing at Appendix XXVIII/N, in accordance with the instructions printed on the back of the pro forma. The monthly profit and loss account will be submitted for check to the Accounts Office concerned through the Chief Commercial Superintendent (Catering) on the dates notified by the railway administration for this purpose.

2866. Disposal and accountal of 'empties'.—The empties should be accounted for and disposed of in accordance with the relevant provisions of the Indian Railway Code for the Stores Department, based on which, detailed instructions are issued by the railway administration.